Issues of rationalization and determination of total costs for technical service of livestock equipment

Abstract

The most important main points of an improved methodology for determining the costs of maintenance and repair of livestock equipment using standards are considered, the features of accounting and planning of this type of work (technical service of livestock equipment) are noted. The general provisions of the methodology for calculating the basic wage are given, depending on the choice of the form of remuneration by the technical maintenance and repair of livestock equipment. To simplify these calculations, the rationale for establishing a single common coefficient that takes into account the accrual on the basic wages of workers when performing various types of work by farm specialists (accrual of additional wages for workers, social security contributions and the level of overhead from the main wage), etc.